Section 29/30 of the CGST Act — Revocation of Cancellation of Registration — The appellant’s registration was cancelled due to not filing returns for a continuous period of 6 month on 12.11.2020. Further, the registration of the appellant was cancelled w.e.f. 09.11.2020. Being aggrieved the Appellant filed Appeal. The authority observed that it has been communicated by the appellant himself that the Registration has been revoked vide Order dated 08.05.2021, the present appeal has become in fructuous. Further, the appellant has also requested to withdraw the appeal.

Held that:- The Hon’ble authority ordered the appeal as withdrawn.